Disposal group file: loss, allocation, liabilities and presentation

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  DIVISION_LOGISTIQUE_DESTINEE_A_ETRE_CEDEE

• Assets of the group after prior remeasurement (nature, amount)

  Table

  PPE · 300,000 | INTANGIBLE_ASSETS · 100,000 | RECEIVABLES · 90,000 | DEFERRED_TAX_ASSET · 30,000

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

  PAYABLES · 120,000

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

  PPE · 300,000 | INTANGIBLE_ASSETS · 100,000

• Fair value of the group less costs to sell (datum of the file)

  Number

  340,000

• Goodwill of the group, reduced first

  Number

• Target asset of the allocation (one instance per asset)

  Choice

  Property, plant and equipment

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

  120,000

• Interest of the period on the liabilities of the group

  Number

  3,600

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

• Increase in the fair value of the group less costs to sell

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  400,000

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  60,000

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  0

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  60,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  45,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Account	Debit	Credit
  Impairment loss	60,000
  Asset held for sale (other assets)		60,000

• Capped reversal gain

  Entry

  Debit Asset held for sale ← Reversal gain capped at the cumulative loss excluding goodwill ; Credit Impairment reversal gain ← Reversal gain capped at the cumulative loss excluding goodwill

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Account	Debit	Credit
  Trade payables	120,000
  Liabilities held for sale		120,000

• Interest on the liabilities of the group

  Entry

  Account	Debit	Credit
  Interest expense	3,600
  Interest payable		3,600

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Pro rata allocation (no goodwill in the group)

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

  AUCUN_GOODWILL_REPARTITION_AU_PRORATA

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

  EXPERTISE_SUR_LE_GROUPE_ENTIER

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedPass
• Judgement on fair value documentedPass
• Loss entry balancedPass
• Reversal entry balancedNot evaluated
• Liabilities entry balancedPass
• Interest entry balancedPass

Assets

-60,000

Liabilities

3,600

Profit or loss

-63,600

OCI

0

Equity

-63,600

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  DIVISION_LOGISTIQUE_DESTINEE_A_ETRE_CEDEE

• Assets of the group after prior remeasurement (nature, amount)

  Table

  PPE · 300,000 | INTANGIBLE_ASSETS · 100,000 | RECEIVABLES · 90,000 | DEFERRED_TAX_ASSET · 30,000

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

  PAYABLES · 120,000

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

  PPE · 300,000 | INTANGIBLE_ASSETS · 100,000

• Fair value of the group less costs to sell (datum of the file)

  Number

  340,000

• Goodwill of the group, reduced first

  Number

• Target asset of the allocation (one instance per asset)

  Choice

  Intangible assets

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

• Interest of the period on the liabilities of the group

  Number

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

• Increase in the fair value of the group less costs to sell

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  400,000

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  60,000

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  0

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  60,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  15,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Account	Debit	Credit
  Impairment loss	60,000
  Asset held for sale (other assets)		60,000

• Capped reversal gain

  Entry

  Debit Asset held for sale ← Reversal gain capped at the cumulative loss excluding goodwill ; Credit Impairment reversal gain ← Reversal gain capped at the cumulative loss excluding goodwill

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Debit Trade payables ← Related liabilities reclassified ; Credit Liabilities held for sale ← Related liabilities reclassified

• Interest on the liabilities of the group

  Entry

  Debit Interest expense ← Interest of the period on the liabilities of the group ; Credit Interest payable ← Interest of the period on the liabilities of the group

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Pro rata allocation (no goodwill in the group)

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedPass
• Judgement on fair value documentedPass
• Loss entry balancedPass
• Reversal entry balancedNot evaluated
• Liabilities entry balancedNot evaluated
• Interest entry balancedNot evaluated

Assets

-60,000

Liabilities

0

Profit or loss

-60,000

OCI

0

Equity

-60,000

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  REPRISE_APRES_AUGMENTATION_DE_LA_JUSTE_VALEUR_NETTE

• Assets of the group after prior remeasurement (nature, amount)

  Table

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

• Fair value of the group less costs to sell (datum of the file)

  Number

• Goodwill of the group, reduced first

  Number

• Target asset of the allocation (one instance per asset)

  Choice

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

• Interest of the period on the liabilities of the group

  Number

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

  60,000

• Increase in the fair value of the group less costs to sell

  Number

  90,000

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  0

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  0

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  60,000

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Debit Impairment loss ← Loss of the group down to fair value less costs to sell ; Credit Asset held for sale (goodwill) ← Share of the loss allocated to goodwill ; Credit Asset held for sale (other assets) ← Share of the loss allocated pro rata to the other assets

• Capped reversal gain

  Entry

  Account	Debit	Credit
  Asset held for sale	60,000
  Impairment reversal gain		60,000

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Debit Trade payables ← Related liabilities reclassified ; Credit Liabilities held for sale ← Related liabilities reclassified

• Interest on the liabilities of the group

  Entry

  Debit Interest expense ← Interest of the period on the liabilities of the group ; Credit Interest payable ← Interest of the period on the liabilities of the group

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedNot filled in this instance
• Judgement on fair value documentedNot filled in this instance
• Loss entry balancedNot evaluated
• Reversal entry balancedPass
• Liabilities entry balancedNot evaluated
• Interest entry balancedNot evaluated

Assets

60,000

Liabilities

0

Profit or loss

60,000

OCI

0

Equity

60,000

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  DIVISION_EMBALLAGE_DESTINEE_A_ETRE_CEDEE

• Assets of the group after prior remeasurement (nature, amount)

  Table

  GOODWILL · 40,000 | PPE · 300,000 | INTANGIBLE_ASSETS · 60,000

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

  PPE · 300,000 | INTANGIBLE_ASSETS · 60,000

• Fair value of the group less costs to sell (datum of the file)

  Number

  336,000

• Goodwill of the group, reduced first

  Number

  40,000

• Target asset of the allocation (one instance per asset)

  Choice

  Property, plant and equipment

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

• Interest of the period on the liabilities of the group

  Number

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

• Increase in the fair value of the group less costs to sell

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  400,000

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  64,000

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  40,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  24,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  20,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Account	Debit	Credit
  Impairment loss	64,000
  Asset held for sale (goodwill)		40,000
  Asset held for sale (other assets)		24,000

• Capped reversal gain

  Entry

  Debit Asset held for sale ← Reversal gain capped at the cumulative loss excluding goodwill ; Credit Impairment reversal gain ← Reversal gain capped at the cumulative loss excluding goodwill

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Debit Trade payables ← Related liabilities reclassified ; Credit Liabilities held for sale ← Related liabilities reclassified

• Interest on the liabilities of the group

  Entry

  Debit Interest expense ← Interest of the period on the liabilities of the group ; Credit Interest payable ← Interest of the period on the liabilities of the group

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Goodwill reduced first, then pro rata allocation

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

  GOODWILL_REDUIT_EN_PREMIER_PUIS_PRORATA_SANS_PLANCHER

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

  EXPERTISE_SUR_LA_DIVISION_ENTIERE

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedPass
• Judgement on fair value documentedPass
• Loss entry balancedPass
• Reversal entry balancedNot evaluated
• Liabilities entry balancedNot evaluated
• Interest entry balancedNot evaluated

Assets

-64,000

Liabilities

0

Profit or loss

-64,000

OCI

0

Equity

-64,000

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  DIVISION_EMBALLAGE_DESTINEE_A_ETRE_CEDEE

• Assets of the group after prior remeasurement (nature, amount)

  Table

  GOODWILL · 40,000 | PPE · 300,000 | INTANGIBLE_ASSETS · 60,000

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

  PPE · 300,000 | INTANGIBLE_ASSETS · 60,000

• Fair value of the group less costs to sell (datum of the file)

  Number

  336,000

• Goodwill of the group, reduced first

  Number

  40,000

• Target asset of the allocation (one instance per asset)

  Choice

  Intangible assets

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

• Interest of the period on the liabilities of the group

  Number

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

• Increase in the fair value of the group less costs to sell

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  400,000

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  64,000

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  40,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  24,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  4,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Account	Debit	Credit
  Impairment loss	64,000
  Asset held for sale (goodwill)		40,000
  Asset held for sale (other assets)		24,000

• Capped reversal gain

  Entry

  Debit Asset held for sale ← Reversal gain capped at the cumulative loss excluding goodwill ; Credit Impairment reversal gain ← Reversal gain capped at the cumulative loss excluding goodwill

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Debit Trade payables ← Related liabilities reclassified ; Credit Liabilities held for sale ← Related liabilities reclassified

• Interest on the liabilities of the group

  Entry

  Debit Interest expense ← Interest of the period on the liabilities of the group ; Credit Interest payable ← Interest of the period on the liabilities of the group

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Goodwill reduced first, then pro rata allocation

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedPass
• Judgement on fair value documentedPass
• Loss entry balancedPass
• Reversal entry balancedNot evaluated
• Liabilities entry balancedNot evaluated
• Interest entry balancedNot evaluated

Assets

-64,000

Liabilities

0

Profit or loss

-64,000

OCI

0

Equity

-64,000

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  DIVISION_EAUX_GROUPE_DESTINE_A_ETRE_CEDE

• Assets of the group after prior remeasurement (nature, amount)

  Table

  GOODWILL · 50,000 | PPE · 350,000 | INTANGIBLE_ASSETS · 70,000 | INVESTMENT_PROPERTY · 100,000 | RECEIVABLES · 80,000

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

  PAYABLES · 90,000

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

  PPE · 350,000 | INTANGIBLE_ASSETS · 70,000

• Fair value of the group less costs to sell (datum of the file)

  Number

  498,000

• Goodwill of the group, reduced first

  Number

  50,000

• Target asset of the allocation (one instance per asset)

  Choice

  Property, plant and equipment

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

  90,000

• Interest of the period on the liabilities of the group

  Number

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

• Increase in the fair value of the group less costs to sell

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  560,000

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  62,000

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  50,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  12,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  10,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Account	Debit	Credit
  Impairment loss	62,000
  Asset held for sale (goodwill)		50,000
  Asset held for sale (other assets)		12,000

• Capped reversal gain

  Entry

  Debit Asset held for sale ← Reversal gain capped at the cumulative loss excluding goodwill ; Credit Impairment reversal gain ← Reversal gain capped at the cumulative loss excluding goodwill

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Account	Debit	Credit
  Trade payables	90,000
  Liabilities held for sale		90,000

• Interest on the liabilities of the group

  Entry

  Debit Interest expense ← Interest of the period on the liabilities of the group ; Credit Interest payable ← Interest of the period on the liabilities of the group

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Goodwill reduced first, then pro rata allocation

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

  GOODWILL_REDUIT_EN_PREMIER_PUIS_PRORATA_SANS_PLANCHER

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

  EXPERTISE_SUR_LA_DIVISION_ENTIERE

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedPass
• Judgement on fair value documentedPass
• Loss entry balancedPass
• Reversal entry balancedNot evaluated
• Liabilities entry balancedPass
• Interest entry balancedNot evaluated

Assets

-62,000

Liabilities

0

Profit or loss

-62,000

OCI

0

Equity

-62,000

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  DIVISION_EAUX_GROUPE_DESTINE_A_ETRE_CEDE

• Assets of the group after prior remeasurement (nature, amount)

  Table

  GOODWILL · 50,000 | PPE · 350,000 | INTANGIBLE_ASSETS · 70,000 | INVESTMENT_PROPERTY · 100,000 | RECEIVABLES · 80,000

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

  PAYABLES · 90,000

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

  PPE · 350,000 | INTANGIBLE_ASSETS · 70,000

• Fair value of the group less costs to sell (datum of the file)

  Number

  498,000

• Goodwill of the group, reduced first

  Number

  50,000

• Target asset of the allocation (one instance per asset)

  Choice

  Intangible assets

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

• Interest of the period on the liabilities of the group

  Number

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

• Increase in the fair value of the group less costs to sell

  Number

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  560,000

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  62,000

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  50,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  12,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  2,000

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Account	Debit	Credit
  Impairment loss	62,000
  Asset held for sale (goodwill)		50,000
  Asset held for sale (other assets)		12,000

• Capped reversal gain

  Entry

  Debit Asset held for sale ← Reversal gain capped at the cumulative loss excluding goodwill ; Credit Impairment reversal gain ← Reversal gain capped at the cumulative loss excluding goodwill

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Debit Trade payables ← Related liabilities reclassified ; Credit Liabilities held for sale ← Related liabilities reclassified

• Interest on the liabilities of the group

  Entry

  Debit Interest expense ← Interest of the period on the liabilities of the group ; Credit Interest payable ← Interest of the period on the liabilities of the group

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Goodwill reduced first, then pro rata allocation

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedPass
• Judgement on fair value documentedPass
• Loss entry balancedPass
• Reversal entry balancedNot evaluated
• Liabilities entry balancedNot evaluated
• Interest entry balancedNot evaluated

Assets

-62,000

Liabilities

0

Profit or loss

-62,000

OCI

0

Equity

-62,000

• Group: composition, activity, classification date and basis of the carrying amounts

  Text

  REPRISE_APRES_AUGMENTATION_DE_LA_JUSTE_VALEUR_NETTE

• Assets of the group after prior remeasurement (nature, amount)

  Table

• Liabilities of the group after prior remeasurement (nature, amount)

  Table

• Assets within the measurement scope of the standard, excluding goodwill (nature, amount)

  Table

• Fair value of the group less costs to sell (datum of the file)

  Number

• Goodwill of the group, reduced first

  Number

• Target asset of the allocation (one instance per asset)

  Choice

  Property, plant and equipment / Intangible assets / Other assets within the scope

• Related liabilities reclassified

  Number

• Interest of the period on the liabilities of the group

  Number

• Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

  Number

  12,000

• Increase in the fair value of the group less costs to sell

  Number

  82,000

• Evidence obtained and referenced (category, document reference)

  EvidenceRequired

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Points reviewed: group as a whole, items outside the scope, prior remeasurement, allocation order, liabilities, presentation

  ChecklistRequired

  • Lower-of measurement applied to the group as a whole
  • Assets outside the measurement scope identified
  • Assets and liabilities remeasured under their own standard before the group
  • Order of allocation of the loss applied
  • Liabilities not reduced, interest and expenses still recognised
  • Separate presentation from other assets checked
  • No offsetting of assets and liabilities checked

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Carrying amount of the group after prior remeasurement (assets less liabilities)

  Calculation

  0

  Assets of the group after prior remeasurement (nature, amount) ; − Liabilities of the group after prior remeasurement (nature, amount)

• Loss of the group down to fair value less costs to sell

  Calculation

  0

  Carrying amount of the group after prior remeasurement (assets less liabilities) ; − Fair value of the group less costs to sell (datum of the file)

• Share of the loss allocated to goodwill

  Calculation

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated pro rata to the other assets

  Calculation

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Share of the loss allocated to the target asset

  Calculation

  Loss of the group down to fair value less costs to sell ; Goodwill of the group, reduced first ; Assets within the measurement scope of the standard, excluding goodwill (nature, amount) ; Target asset of the allocation (one instance per asset)

• Reversal gain capped at the cumulative loss excluding goodwill

  Calculation

  12,000

  Increase in the fair value of the group less costs to sell ; Cumulative loss recognised previously on assets other than goodwill (file convention: no gain allocated to goodwill; para. 22 refers to the cumulative loss on all non-current assets within the scope)

• Loss of the group allocated to the assets

  Entry

  Debit Impairment loss ← Loss of the group down to fair value less costs to sell ; Credit Asset held for sale (goodwill) ← Share of the loss allocated to goodwill ; Credit Asset held for sale (other assets) ← Share of the loss allocated pro rata to the other assets

• Capped reversal gain

  Entry

  Account	Debit	Credit
  Asset held for sale	12,000
  Impairment reversal gain		12,000

• Reclassification of the related liabilities, without offsetting against the assets

  Entry

  Debit Trade payables ← Related liabilities reclassified ; Credit Liabilities held for sale ← Related liabilities reclassified

• Interest on the liabilities of the group

  Entry

  Debit Interest expense ← Interest of the period on the liabilities of the group ; Credit Interest payable ← Interest of the period on the liabilities of the group

IFRS 5 §4IFRS 5 §5IFRS 5 §19IFRS 5 §23IFRS 5 §25IFRS 5 §38

• Order of allocation of the loss of the group

  JudgmentRequired

  Pro rata allocation (no goodwill in the group) / Goodwill reduced first, then pro rata allocation / Order to review before concluding

  Rule and cross-reference: the impairment loss of a group is allocated to the non-current assets within the measurement scope of the standard, in the order set by IAS 36 (goodwill first, then pro rata); liabilities and excluded assets are not reduced (IFRS 5, para. 23). The order and the absence of a per-asset floor are conventions of the file.

• Rationale: assets within the scope, presence of goodwill, convention on the floor, alternative rejected

  TextRequired

• Fair value of the group retained

  JudgmentRequired

  Fair value supported by a valuation of the whole group / Fair value to review before concluding

  Rule and cross-reference: the lower-of measurement applies to the group taken as a whole (IFRS 5, para. 4). The fair value of the group less costs to sell is a datum of the file and a documented judgement.

• Rationale: scope valued, source, date, assumptions, alternative rejected

  TextRequired

• Effect of the entries, line by line (derived from the entries)

  Table

IFRS 5 §38

• Disclosures: major classes, separate liabilities, comparatives

  ChecklistRequired

  • Major classes of assets and liabilities stated
  • Liabilities presented separately, without offsetting
  • Comparative balance sheet amounts not reclassified

• Paragraphs cited in this workpaper and their verification status

  References

• Order of allocation documentedNot filled in this instance
• Judgement on fair value documentedNot filled in this instance
• Loss entry balancedNot evaluated
• Reversal entry balancedPass
• Liabilities entry balancedNot evaluated
• Interest entry balancedNot evaluated

Assets

12,000

Liabilities

0

Profit or loss

12,000

OCI

0

Equity

12,000